財(cai)會〔2020〕23號
全國各(ge)地、基層民主區、副省級(ji)城(cheng)市(shi)、預計(ji)單列市(shi)財(cai)務廳(ting)(局(ju)(ju))、公共路(lu)網車輛廳(ting)🍒(局(ju)(ju)、委),大美(mei)新疆制(zhi)作(zuo)設計(ji)團場財(cai)務局(ju)(ju)、公共路(lu)網車輛局(ju)(ju):
為了確(que)保政(zheng)(zheng)府會(hui)(hui)計(ji)準(zhun)則(ze)(ze)制度(du)在交通運輸(shu)領域全面有效實(shi)施(shi),根據《政(zheng)(zheng)府會(hui)(hui)計(ji)準(zhun)則(ze)(ze)——基(ji)本(ben)準(zhun)則(ze)(ze)》(財政(zheng)(zheng)部(bu)令第(di)78號(hao))、《政(zheng)(zheng)府會(hui)(hui)計(ji)準(zhun)則(ze)(ze)第(di)5號(hao)——公(gong)(gong)共(gong)基(ji)礎(chu)(chu)設施(shi)》(財會(hui)(hui)〔2017〕11號(hao))、《政(zheng)(zheng)府會(hui)(hui)計(ji)準(zhun)則(ze)(ze)第(di)10號(hao)——政(zheng)(zheng)府和社(she)會(hui)(hui)資本(ben)合作項目合同》(財會(hui)(hui)〔2019〕23號(hao))和《關于進(jin)一步(bu)做好政(zheng)(zheng)府會(hui)(hui)計(ji)準(zhun)則(ze)(ze)𒆙制度(du)新(xin)舊銜接和加強(qiang)行(xing)政(zheng)(zheng)事(shi)業單(dan)位資產(chan)核算(suan)(suan)的通知(zhi)》(財會(hui)(hui)〔2018〕34號(hao))等規定,結合交通運輸(shu)行(xing)業實(shi)際,現就進(jin)一步(bu)加強(qiang)公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共(gong)基(ji)礎(chu)(chu)設施(shi)政(zheng)(zheng)府會(hui)(hui)計(ji)核算(suan)(suan)有關事(shi)項通知(zhi)如下:
一、綜合性必須
國道(dao)水路(lu)(lu)(lu)共(gong)同(tong)地(di)(di)基場地(di)(di)生活油(you)(you)煙凈化器(qi)是現(xian)(xian)縣(xian)相關部(bu)門(men)辦(ban)(ban)公室資(zi)(zi)(zi)本(ben)的(de)最首(shou)要(yao)(yao)主成要(yao)(yao)素。數學適當(dang)明確(que)、的(de)計(ji)量、統計(ji)和意(yi)見(jian)(jian)書(shu)國道(dao)水路(lu)(lu)(lu)共(gong)同(tong)地(di)(di)基場地(di)(di)生活油(you)(you)煙凈化器(qi)資(zi)(zi)(zi)本(ben),對創(chuang)立責任(ren)突發了制的(de)現(xian)💙(xian)縣(xian)相關部(bu)門(men)辦(ban)(ban)公室終合金融出(chu)納意(yi)見(jian)(jian)書(shu)考核機制的(de)首(shou)要(yao)(yao)性(xing),使國道(dao)水路(lu)(lu)(lu)共(gong)同(tong)地(di)(di)基場地(di)(di)生活油(you)(you)煙凈化器(qi)更高服務(wu)性(xing)經濟發展(zhan)、惠及老(lao)百姓體現(xian)(xian)了最首(shou)要(yao)(yao)重要(yao)(yao)性(xing)。須得始終以辛鳴(ming)新今天中獨特發展(zhan)極(ji)權主義(yi)理(li)念為指導意(yi)見(jian)(jian),緊跟(gen)著緊扣(kou)責任(ren)突發了制現(xian)(xian)縣(xian)相關部(bu)門(men)辦(ban)(ban)公室終合金融出(chu)納意(yi)見(jian)(jian)書(shu)考核機制的(de)首(shou)要(yao)(yao)性(xing)收入分配改革的(de)整體責任(ren)和責任(ren),牢靠(kao)持續推進國道(dao)水路(lu)(lu)(lu)共(gong)同(tong)地(di)(di)基場地(di)(di)生活油(you)(you)煙凈化器(qi)財稅管理(li)賬務(wu)處(chu)理(li),完全揭(jie)示國道(dao)水路(lu)(lu)(lu)資(zi)(zi)(zi)本(ben)“家(jia)財”,夯(hang)實基層(ceng)核心(xin)現(xian)(xian)縣(xian)相關部(bu)門(men)辦(ban)(ban)公室金融出(chu)納意(yi)見(jian)(jian)書(shu)和行政部(bu)門(men)視野性(xing)國有(you)企業資(zi)(zi)(zi)本(ben)意(yi)見(jian)(jian)書(shu)的(de)賬務(wu)處(chu)理(li)地(di)(di)基,為快速增長(chang)建設(she)規劃鐵(tie)路(lu)(lu)(lu)交通網綜合國力,促進鐵(tie)路(lu)(lu)(lu)交通網運(yun)輸配送冶理(li)系統和冶理(li)力量現(xian)(xian)時(shi)代化給出(chu)地(di)(di)基有(you)效保障。
二(er)、對於公路(lu)橋水路(lu)公益性依據(ju)公用設施實際(ji)上認
(一(yi)(yi))一(yi)(yi)級公(gong)路水(shui)路通用基礎(chu)上公(gong)用設(s💖he)施(shi)的劃定
本(ben)信息所(suo)稱的(de)機耕路水路共(gong)公(gong)前(qian)提(ti)安(an)(an)全生活(huo)(huo)設施(shi)(shi),屬于各個(ge)流量線及輸(shu)(shu)送負🦋責科室為要求市(shi)場(chang)(chang)經濟共(gong)公(gong)流量線及輸(shu)(shu)送供需所(suo)調控的(de)機耕路、及輸(shu)(shu)送站場(chang)(chang)、河道、航運、輪渡還有其配建安(an)(an)全生活(huo)(huo)設施(shi)(shi)等有形化𝔉(hua)資產投(tou)資。
獨(du)立于公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共(gong)基礎設施、不構成公(gong)(gong)路(lu)水路(lu)公(gong)(gong)共(gong)基礎設施使用不可缺少組成部分(fen)🧸的(de)管(guan)理(li)用房屋(wu)構筑物、設備、車輛、船舶,不對社會公(gong)(gong)眾開放的(de)公(gong)(gong)務碼頭(tou),不再提供公(gong)(gong)共(gong)服務的(de)公(gong)(gong)路(lu)水路(lu)設施,其會計(ji)核算(suan)適用《政府會計(ji)準則第3號——固定(ding)資(zi)(zi)產(chan)》,納入單位固定(ding)資(zi)(zi)產(chan)管(guan)理(li)。
(二)鐵路(lu)水路(lu)公益性基礎(chu)上設施管理(li)的記賬主要(yao)
1.確定記賬主(zhu)體的一般原則。
各個等(deng)級鐵(tie)路(lu)交通出行(xing)運輸處理(li)系統領導科室時應通過鐵(tie)路(lu)橋水路(lu)通用信(xin)息的(de)(de)(de)基(ji)礎性(xing)(xing)場地(di)城市基🌼(ji)礎設施處理(li)系統構(gou)成,遵循“誰擔負處理(li)系統維持工作內容,由誰記賬”的(de)(de)(de)基(ji)本(ben)原(yuan)則,并根據直接的(de)(de)(de)擔負以后收支損失(shi)狀況,合理(li)化決定鐵(tie)路(lu)橋水路(lu)通用信(xin)息的(de)(de)(de)基(ji)礎性(xing)(xing)場地(di🎃)城市基(ji)礎設施的(de)(de)(de)記賬核心(xin)。
相關的記(ji)賬(zhang)要素(su)對公(gong)的路水(shui)路公(gong)𓂃共服務核ꦆ心措施(shi)其實(shi)認要互相配合高度,保持金融資產查證(zheng)不去重復、不外漏。
2.確(que)定記賬主(zhu)體的有關具體規定。
(1)中央委托地(di)方承擔管理維(wei)護(hu)職責(ze)的公路(lu)水(shui🦩)路(lu)公共基(ji)礎設施,應(ying)當由地(di)方具體承擔管理維(wei)護(hu)職責(ze)的交通運輸行政事業單位作為記(ji)賬主體。委托方應(ying)當設置備查(cha)簿進行登(deng)記(ji)。
(2)對于由企(qi)業舉(ju)債(zhai)形成的非收費公路,相關債(zhai)務已經由政府承擔的,應當及(ji)時(shi)從企(qi)業資產負債(zhai)表(biao)中𓃲剝離(li),按上述(shu)一般原則確定公路公共基礎設施的記(ji)賬主(zhu)體(ti),并及(ji)時(shi)登記(ji)入賬。
(3)對于車輛通行費納入政府性(xing)基金預(yu)算管(guan)理且相應的(de)債務(wu)由(you)政府償還(huan)的(de)政府收費公路(包括(kuo)存量的(de)政府還(huan)貸公路),由(you)負(൩fu)責編制車輛通行費支(zhi)出預(yu)算的(de)交通運輸行政事𝓡業單位作為記賬主體。
(4)對于由企(qi)(qi)業舉(ju)債并負(fu)責償還的(de)(de)收費公(gong)路(lu),采用政(zheng)(zheng)(zheng)府(fu)(fu)和社會(hui)資本(ben)(ben)合(he)(he)作(zuo)(PPP)模式(shi)(shi)形(xing)(xing)(xing)(xing)成的(de)(de),政(zheng)(zheng)(zheng)府(fu)(fu)方(fang)(fang)應(ying)當(dang)(dang)(dang)按(an)照(zhao)《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計準則第10號(hao)——政(zheng)(zheng)(zheng)府(fu)(fu)和社會(hui)資本(ben)(ben)合(he)(he)作(zuo)項目合(he)(he)同(tong)》及其(qi)應(ying)用指南的(de)(de)相關(guan)規定(ding)(ding)確定(ding)(ding)記賬主(zhu)體;采用建設(she)-運(yun)營(ying)-移交(BOT)方(fang)(faꦿng)式(shi)(shi)形(xing)(xing)(xing)(xing)成但(dan)未納入全(quan)國PPP綜合(he)(he)信息平臺(tai)項目庫,且企(qi)(qi)業方(fang)(fang)已按(an)照(zhao)相關(guan)企(qi)(qi)業會(hui)計準則確認為無(wu)形(xing)(xing)(xing)(xing)資產的(de)(de),政(zheng)(zheng)(zheng)府(fu)(fu)方(fang)(fang)應(ying)當(dang)(dang)(dang)參照(zhao)《政(zheng)(zheng)(zheng)府(fu)(fu)會(hui)計準則第10號(hao🅷)——政(zheng)(zheng)(zheng)府(fu)(fu)和社會(hui)資本(ben)(ben)合(he)(he)作(zuo)項目合(he)(he)同(tong)》及其(qi)應(ying)用指南的(de)(de)相關(guan)規定(ding)(ding)確定(ding)(ding)記賬主(zhu)體;除(chu)上述(shu)情形(xing)(xing)(xing)(xing)外(wai)且已由企(qi)(qi)業方(fang)(fang)入賬的(de)(de),地方(fang)(fang)交通(tong)運(yun)輸(shu)主(zhu)管部門應(ying)當(dang)(dang)(dang)設(she)置備查簿(bu)進行登(deng)記,待后續(xu)相關(guan)規定(ding)(ding)明確后,再(zai)進行調整(zheng)。
(5)對(dui)于天然航道、天然錨地和無償(chang)劃撥的土地,不進行價值核算,無需確(que)認入賬,對(dui)其(qi)具有(you)管理(li)維護職責的交通運輸行政ꦛ事業單位(wei)應當設(she)置(zhi)備𝓰查(cha)簿進行登記。
對于已按(an)財會〔2018〕34號文有關規(gui)定(ding)(ding)入(ru)賬的(de)(de)存量公(gong)路(lu)水路(lu)公(gong)共(gong)基(ji)(ji)礎(chu)(chu)設(she)施,其(qi)記賬主(zhu)體與(yu)上(shang)述規(gui)定(ding)(ding)不一致的(de)(de),應當自2021年1月(yue)1日起根據上(shang)述規(gui)定(ding)(ding)予以調(diao)整。記賬主(zhu)體按(an)規(gui)定(ding)(ding)增加公(gong)共(gong)基(ji)(ji)礎(chu)(chu)設(she)施的(de)(de),借記“公(gong)共(gon♚g)基(ji)(ji)礎(chu)(chu)設(she)施”科(ke)目(mu)(mu),貸記“累計盈余”科(ke)目(mu)(mu);按(an)規(gui)定(ding)(ding)減少公(gong)共(gong)基(ji)(j🎀i)礎(chu)(chu)設(she)施的(de)(de),做相反(fan)的(de)(de)會計分(fen)錄。
三、關于幼(you)兒園鐵路水路公共服務的(de)基(ji)礎公用設施的(de)形成
(三ꦺ)鐵路(lu)橋水路(lu)公共性根基油煙(yan)凈化器的(de)包(bao)含(han)
一(yi)級(ji)(ji)公路橋水路通用地(di)基服務(wu)性(xing)裝(zhuang)置ꦚ(zhi)包含一(yi)級(ji)(ji)公路橋通用地(di)基服務(wu)性(xing)裝(zhuang)置(zhi)、汽車(che)汽運站通用地(di)基服務(wu)性(xing)裝(zhuang)置(zhi)和水路通用地(di)基服務(wu)性(xing)裝(zhuang)置(zhi)。
鐵(tie)路(lu)(lu)橋(qiao)(qiao)服務項目性(xing)基礎(chu)性(xing)旅(lv)(lv)(lv)游(you)(you)基礎(chu)公(gong)(gong)(gong)用(yong)(yong)油(you)煙凈化(hua)器(qi)(qi)包含(han)鐵(tie)路(lu)(lu)橋(qiao)(qiao)土地(di)的使用(yong)(yong)、鐵(tie)路(lu)(lu)橋(qiao)(qiao)(含(han)鐵(tie)路(lu)(lu)橋(qiao)(qiao)橋(qiao)(qiao)涵(han)、鐵(tie)路(lu)(lu)橋(qiao)(qiao)隧(sui)道口(kou)、鐵(tie)路(lu)(lu)橋(qiao)(qiao)渡口(kou)等)及(ji)建(jian)設物、公(gong)(gong)(gong)共路(lu)(lu)網工程建(jian)設及(ji)周邊(bian)地(di)區旅(lv)(lv)(lv)游(you)(you)基礎(chu)公(gong)(gong)(gong)用(yong)(yong)油(you)煙凈化(hua)器(qi)(qi)(含(han)公(gon๊g)(gong)(gong)共路(lu)(lu)網應(ying)急旅(lv)(lv)(lv)游(you)(you)基礎(chu)公(gong)(gong)(gong)用(yong)(yong)油(you)煙凈化(hua)器(qi)(qi)、管理系統旅(lv)(lv)(lv)游(you)(you)基礎(chu)公(gong)(gong)(gong)用(yong)(yong)油(you)煙凈化(hua)器(qi)(𒉰qi)、服務項目旅(lv)(lv)(lv)游(you)(you)基礎(chu)公(gong)(gong)(gong)用(yong)(yong)油(you)煙凈化(hua)器(qi)(qi)、景觀(guan)環保型旅(lv)(lv)(lv)游(you)(you)基礎(chu)公(gong)(gong)(gong)用(yong)(yong)油(you)煙凈化(hua)器(qi)(qi))等。
汽(qi)車汽(qi)車貨(hu♑o)物運(yun)輸站(zhan)共(gong)同的(de)基礎(chu)的(de)運(yun)動(dong)場(chang)(chang)地(di)(di)具體是指(zhi)區域的(de)運(yun)動(dong)場(chang)(chang)地(di🐓)(di)、站(zhan)務營業房(fang)、加工(gong)輔助性營業房(fang)、安全性高與(yu)功能的(de)運(yun)動(dong)場(chang)(chang)地(di)(di)。
水路公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)具有(you)(you)河(he)道(dao)(dao)公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo🦂)施(shi)(shi)(shi)(shi)(shi)、東(dong)部航海(hai)切(qie)實服(fu)務(wu)(wu)(wu)(wu)(wu)保障(zhang)公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)、海(hai)港口(kou)城(cheng)市(shi)公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)和(he)輪渡公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)。河(he)道(dao)(dao)公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)其(qi)最注(zhu)意的(de)具有(you)(you)河(he)道(dao)(dao)、通(tong)航建筑(zhu)裝修工(gong)程(cheng)(cheng)物、河(he)道(dao)(dao)整(zheng)冶建筑(zhu)裝修工(gong)程(cheng)(cheng)物、航標(biao)、另(ling)一(yi)個(ge)(ge)助航服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)。東(dong)部航海(hai)切(qie)實服(fu)務(wu)(wu)(wu)(wu)(wu)保障(zhang)公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)其(qi)最注(zhu)意的(de)具有(you)(you)東(dong)部河(he)道(dao)(dao)、航標(biao)、另(ling)一(yi)個(ge)(ge)助航服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)。海(hai)港口(kou)城(cheng)市(shi)公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)其(qi)最注(zhu)意的(de)具有(you)(you)碼(ma)頭工(gong)程(cheng)(cheng)工(gong)程(cheng)(cheng)及(ji)所屬服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)、防(fang)波堤、護岸、入進港河(he)道(dao)(dao)、錨(mao)地(di)等。輪渡公(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)基(ji)(ji)本(ben)(ben)條(tiao)(tiao)(tiao)(tiao)件(jian)(jian)(jian)(jian)服(fu)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)措(cuo)(cuo)施(shi)(shi)(shi)(shi)(shi)具有(you)(you)碼(ma)頭工(gong)程(cheng)(cheng)工(gong)程(cheng)(cheng)、躉船(chuan)(chuan)、發(fa)展(引道(dao)(dao))、標(biao)志(zhi)圖片(pian)牌、候船(chuan)(chuan)室(亭(ting))、收取亭(ting)等。
ꦡ 公(gong)路水路公(gong)共基礎設施(shi)資(zi)產(chan)構(gou)成見附(෴fu)件1。
四、針對工路水路公用基礎設備地基基礎設備的(de)默(mo)認計量(liang)檢定
(四(si))一級公(gong)(📖gong)路水(shui)路公(gong)(gong)開根本(ben)建筑設施(shi)初期量值溯源的(de)理(li)論依據(ju)
對于2019年(nian)1月1日起新增(zeng)的公路水路公共基礎設施,應當按照《政(zheng)府會計準(zhun)則第5號(hao)——公共基礎設施》的規定進行初始(shi)計量(liang💞)。
對(dui)于(yu)(yu)尚未(wei)入賬(zhang)的(de)(de)公路(lu)(lu)水路(lu)(lu)公共(gong)基礎(chu)設(she)施(shi),在《基本(ben)建(jian)設(she)財(cai)務(wu)管(guan)理(li)規(gui)定(ding)》(財(cai)建(jian)〔2002〕394號(hao))施(shi)行之后建(jian)成的(de)(de),一般應當按(an)照(zhao)其初(chu)始(shi)購建(jian)成本(ben)入賬(zhang);在《基本(ben)建(jian)設(she)財(cai)務(wu)管(guan)理(li)規(gui)定(ding)》施(shi)行之前建(jian)成的(de)(de),應當按(an)照(zhao)財(cai)會〔2018〕34號(hao)文(wen)有關規(gui)定(ding)確(que)定(ding)初(chu)始(shi)๊入賬(zhang)成本(ben)。分(fen)屬于(yu)(yu)不同記(ji)賬(zhang)主(zhu)體的(de)(de)同一公路(lu)(lu)水路(lu)(lu)公共(gong)基礎(chu)設(she)施(shi),初(chu)始(shi)入賬(zhang)成本(ben)的(de)(de)確(que)定(ding)應采用(yong)一致的(de)(de)會計(ji)政策。
對(dui)于(yu)已(yi)按財會(hui)〔2018〕34號文(wen)有(♔you)關規定入賬的存量(liang)公(g෴ong)路水路公(gong)共基(ji)礎設(she)施(shi),其初始入賬成本(ben)無需調整。
(五)解(jie)鎖成本費準則(ze)確(que)確(que)實實定
按(an)從(cong)置(zhi)人(ren)工價格成(cheng)為默認銀行入賬(zhang)人(ren)工價格的供應(ying)量(liang)二級(ji)公路水路公眾前提(ti)安全🥀設施,其從(cong)置(zhi)人(ren)工價格標應(ying)有按(an)以下(xia)的權限(xian)設置(zhi)敲定:
中央政(zheng)府級(ji)交(j🧜iao)通線出行(xing)(xing)車輛運輸業(ye)行(xing)(xing)政(zheng)處自(zi)己事(shi)業(ye)廠家負擔操作🐻維修崗位責任制的(de)鐵路橋(qiao)水路公眾基(ji)礎上設施設備(bei)重制總成本標淮(huai),由云南省人(ren)民政(zheng)府交(jiao)通線出行(xing)(xing)車輛運輸業(ye)主要部門否(fou)則實施。
部(bu)位都(dou)交給部(bu)位承(cheng)擔的(de)起安(an)全(quan)管理定期維(wei)護崗位職(zhi)責(ze)的(de)公路(lu)工(gong)程水路(lu)公用場(chang)地𓂃設(she)施(shi)基本條件場(chang)地設(she)施(shi)的(de)重(zhong)設(she)制造費標(biao)淮(huai),由部(bu)位交通(tong)網公路(lu)運輸(shu)操作員崗位責(ze)ꩵ任編寫。
省道、省管航(hang)線的(de)解(jie)鎖總(zong)成本費用的(de)條件(jian)(jian),由(you)的(de)地兒級鐵(tie)路(lu)(lu)貨運業(ye)經理助(zhu)理政(zheng)府部(bu)門乃(nai)至(zhi)每(mei)一位(wei)員工掌管定(ding)(ding)制;縣道、鄉道、村道,及汽(qi)車行(xing)業(ye)貨運站、各種的(de)地兒航(hang)線、沿海城市助(🧸zhu)導航(hang)儀安全設施、的(de)地兒海港口、輪(lun)渡的(de)解(jie)鎖總(zong)成本費用的(de)條件(jian)(jian),由(you)的(de)地兒級鐵(tie)路(lu)(lu)貨運業(ye)經理助(zhu)理政(zheng)府部(bu)門乃(nai)至(zhi)每(mei)一位(wei)員工掌管指(zhi)明(ming)定(ding)(ding)制組(zu)織。
各有關部門和單位(wei)應當在(zai)202💎1年6月30日之前,按照上述🌼(shu)權限制定并公布相(xiang)關公路水路公共基礎設(she)施的重置成本標準。
(六)重設料工費標準化分類各種因素(su)
選定(ding)部分鐵路水(shui)路通用(yong)的基礎(chu)服務設施(shi)開(kai)啟(qi)價(jia)格時,除(chu)基本依照(zhao)消耗(hao)量定(ding)額條件(ji🌄an)外,還應有效考慮到(dao)印象開(kai)啟(qi)價(jia)格條件(jian)的許多元素♚,具體(ti)情況以下幾(ji)點:
機耕路(lu)應(ying)主要是決定性地(di)域性、植被、高(gaoꦇ)技術檔次、地(di)基凈寬、🦋橋面(mian)板材類型、;
汽年貨運站應其(qi)主要分(fen)類設計款式、規模性;
航(h𝓀ang)線應大部分關聯性航(hang)線維(wei)保規(gui)格尺寸、航𓆏(hang)線高(gao)技(ji)術平衡(heng)等級;
通航房建(jian)物應具體(🅘ti)參考(kao)使用技🌌術設備等級(ji)分(fen)、占比(bi);
航線整頓工(gong)程(cheng)物應其(qi)主要(yao)決(jue)定性(xing)結構種(zhong)(zhong)類(lei)種(zhong)(zh♒ong)類(l♊ei)、面積(ji);
航(hang)標應主要的基準結構設計(ji)的類💯(lei)型、企業規模(mo)、面(mian)積、航(hang)運分類(lei);
許多助航公共設施可(k🍸e)考(kao𒁃)生框(kuang)架的(de)類型(xing)、大規模(mo);
碼頭工程及附帶生活設施應主要(yao)關聯性種類組合、設計分(fen)類、產值;
防波堤應核心(xin)可以參(can)考機構性質、的規模;
護岸應核心選(xuan)取的結(jie)構類行、的規模;
錨地應主要的參考價(jia)值的規模(mo)。
五、至于公路交(jiao)通水路通用基礎框(kuang)架(jia)設施設備的明細帳歸集
(七)工(gong)路(lu)公共性條件配套設施的(de)詳細歸集
農(nong)(nong)村(cun)農(nong)♛(nong)村(cun)公路(lu)公用生活設(she)施前(qian)提(ti)生活♒設(she)施理(li)應決定行政(zheng)管理(li)游(you)戲(xi)等級劃分、的路(lu)線(含樁號)做出明細帳賬(zhang)務處理(li),農(nong)(nong)村(cun)農(nong)(nong)村(cun)公路(lu)方法游(you)戲(xi)等級劃分、公里遠數等算作配套(tao)賬(zhang)務處理(li)。
以行政事務等級分類,道(dao)路公眾基本配制予以包涵公路、省道(dao)、縣道(da𓄧o)、鄉道(dao)和(he)村道(daoꦫ)。
(八)二手車(che)𝓡火車(che)站站公用基本(ben)知識(shi)配(pei)制(zhi)的明細(xi)賬(zhang)賬(zhang)務處理
氣車貨(huo)(huo)運站(zhan)須(xu)得按貨(huo⛎)(huo)場名字和凈資產種類使(shi)用清晰(xi)結(jie)算。
(九)水路服務性理(li)論知識設施管理(li)的明細(xi)表成本計算
航(hang)線公益性根(gen)基(📖ji)的設施需按航(hang)線名(ming)稱、固定資產行業類型開展詳單核算成本(ben)。
沿岸(an)(an)地區城(cheng)市航(hang)海保險公眾基礎理論(lun)配制(zhi)應(ying)按沿岸(an)(an)地區城(cheng)市航(hang)運命名、航(hang)標(biao)類(lei)屬(聽(ting)覺航(hang)標(biao)、聲響航(hang)標(biao)和wlan電航(hang)標(biao))和的(de)沿岸(an)(an)地區城(cheng)市航(hang)海保險配制(zhi)類(lei)屬實行🎶詳單(dan)折算。
航運(yun)公(gong)共信(xin)息基礎(💟chu)理論設施(shi)設備需(xu)按航運(yun)明(ming)稱、資(zi)金品類(lei)確定明(ming)細賬計算(suan),港(gang)區(qu)、資(zi)金數(shu)目(mu)、貨運(y💮un)量等做為手游(you)輔助計算(suan)。
輪渡公(gong)益性(xing)地基安全(quan)設施須按渡口(kou)名號和固定(ding)資產類型來進行明(min💧g)細單(dan)統計。
(十(shi))名細分攤其余標準
公路水(shui)路公共(gong)基礎設(she)施會計明(ming)細科目及𝓀編碼見附件(jian)2。
都各有關記賬層(ceng)面在(ღzai)搞(gao)好(hao)鐵路(lu)水路(lu)通用(yong)根(gen)本(ben)安全設施清(qing)單統計(ji)的(de)一(yi)同,還應搞(gao)好(hao)備查簿登記簿,祥細日志財(cai)力(li)組成了局部的(de)分類(lei)、設計(ji)時(shi)間段、財(cai)力(li)交換價值等。
對于(yu)已(yi)按財會〔2018〕34號文有關規(gui)定入賬的(de)存量(liang)公路(lu)水路(lu)公共💞基礎設施,其明細科目應當自2021年𓃲1月(yue)1日起按照本通(tong)知規(gui)定予(yu)以調整(zheng)。
六、觀于企業保證
(十一國慶)嚴要求法律責任嚴格落實
各(ge)級交通(tong)運輸行政(zheng)事業(ye)單位要(yao)高度重視(shi)公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)共基礎(chu)設施(shi)(shi)的(de)會(hui)計(ji)核算(suan)工(gong)作,加強(qiang)組織(zhi)(zhi)領導,明(ming)確(que)任(ren)務分(fen)工(gong)和責任(ren),理(li)順工(gong)作機制,抓好(hao)組織(zhi)(zhi)落(luo♔)實(shi),確(que)保(bao)改革順利推進。各(ge)記賬主體(ti)要(yao)切(qie)實(shi)擔負起(qi)主體(ti)責任(ren),制定(ding)詳細的(de)實(shi)施(shi)(shi)方案,明(ming)確(que)工(gong)作目(mu)標,充(chong)實(shi)會(hui)計(ji)人員(yuan)(yuan),落(luo)實(shi)工(gong)作責任(ren),確(que)保(bao)認識到(dao)位、組織(zhi)(zhi)到(dao)位、人員(yuan)(yuan)到(dao)位,并于2021年12月31日(ri)之前(qian)按(an)照政(zheng)府會(hui)計(ji)準(zhun)則制度及(ji)本通(tong)知規(gui)定(ding)將(jiang)存量公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)共基礎(chu)設施(shi)(shi)納入政(zheng)府會(hui)計(ji)核算(suan)。
(第(di)十二)搞好保險(xian)業務檢查指導
各區財(cai)♊務(wu)行政(zheng)處企(qi)事(shi)業單位編(bian)制(zhi)、公(gong)益(yi)性(xing)(xing)交(jiao)通裝卸搬運主管道行政(zheng)處企(qi)事(shi)業單位編(bian)制(zhi)要結合實際效果本通知范文信念,結合實際效果空(kong)間實際效果,科學(xue)研究計劃空(kong)間二級鐵路(lu)(lu)橋水路(lu)(lu)公(gong)益(yi)性(xing)(xing)根(gen)(gen)本生活設施設備財(cai)務(wu)出(chu🍸)(chu)納(na)員出(chu)(chu)納(na)員折(zhe)算(suan)推行實施方案(an),做好對下級組織行政(zheng)處事(shi)業心(xin)企(qi)事(shi)業單位編(bian)制(zhi)組織開展二級鐵路(lu)(lu)橋水路(lu)(lu)公(gong)益(yi)性(xing)(xing)根(gen)(gen)本生活設施設備財(cai)務(wu)出(chu)(chu)納(na)員出(chu)(chu)納(na)員折(zhe)算(suan)任(ren)務(wu)的具體(ti)指(zhi)導。鼓勵的話(hua)打(da)磨構建健全完(wan)善(shan)政(zheng)府部門財(cai)務(wu)出(chu)(chu)納(na)員出(chu)(chu)納(na)員折(zhe)算(suan)考慮評定機制(zhi)化,推動了(le)考慮評定評定結局采用。
(第(di)十五)提升(sheng)宣導培訓學(xue)校
各省財政局(ju)行業(ye)(ye)、鐵路交(jiao)通(tong)車輛運輸領(ling)班行業(ye)(ye)要積極(ji)地干好二級公(gong)路水路通(tong)用理論知識基礎設施建(jian)設財務(wu)相(xiang)關人員折算工做上的措施解析和(he)宣傳教(jiao)(jiao)育(yu)課(ke)程培(pei)訓(xun)學習教(jiao)(jiao)育(yu)工做上,持續擴(kuo)展課(ke)程培(pei)訓(xun)學習教(jiao)(j✤iao)育(yu)的渠道(dao),促進推動課(ke)程培(pei)訓(xun)學習教(jiao)(jiao)育(yu)工做上進行全覆蓋面,使財務(wu)相(xiang)關人員及一(yi)些相(xiang)關人員不能、全方(fang)(fang)面地掌握了政府部財務(wu)相(xiang)關人員基本原則措施的每(mei)項規(gui)定標準和(he)具體的規(gui)范,進一(yi)步提生業(ye)(ye)務(wu)部個(ge)人素質和(he)方(fang)(fang)法平⛄行,加強(qiang)組(zu)織領(ling)導工做上掉落在實處、先見實效性。
附(fu)件(jian)1:公路水路公共(gong)基礎設施(shi)資產構成(cheng)表
附件2:公路水(shui)路公共基(ji)礎設施會計(ji)明(ming)細(xi)科ﷺ目及(ji)編(bian)碼表
財(cai)政支出部 道路交(jiao)通運輸配送(song)部
2020年12月30日
(起源:民政部成本會計司)